Draft Indian Stamp Bill 2023
The Draft Indian Stamp Bill, 2023, proposed by India’s Ministry of Finance, aims to modernize the stamp duty regime by replacing the outdated Indian Stamp…
Taxation
Hindenburg Research report on Adani Group
The Hindenburg Research report on Adani Group, published in January 2023, alleges a decades-long scheme of stock manipulation and accounting fraud involving the Adani Group.…
Financial Intelligence Unit-India (FIU-IND)
The Financial Intelligence Unit-India (FIU-IND) is a statutory body set up by the Government of India in 2004. It functions as the central national agency…
Section 194-O of the Income Tax Act
Section 194-O of the Income Tax Act, introduced in 2020, mandates e-commerce operators in India to deduct Tax Deduction at Source (TDS) at a rate…
New Tax Bills
The Central Goods and Services Tax (Second Amendment) Bill, 2023, and the Provisional Collection of Taxes Bill, 2023, are significant legislative developments introduced in December…
Double Taxation Avoidance Agreement (DTAA): Provisions, Significance, Impacts
The Double Taxation Avoidance Agreement (DTAA) has been a cornerstone in India's international economic engagements, alleviating tax burdens for entit…
TIRExB
What is TIRExB? Express Learning Programme (ELP) Learn/Revise 10X Faster! GS Notes Optional Notes PYQs Study Hacks Prelims Sureshots (Repeated Topic Compilations) Current Affairs (Newsbits,…
Tax Base in India- Trends, Reasons & Challenges
In the recent times, despite a limited tax revenue base, the Indian government's fiscal space has witnessed some significant shifts. Interestingly, th…
